Taxes for Foreign Residents
Guide for foreign nationals on tax obligations, residence permits and the Digital Nomad visa in Montenegro. 183-day rule, DTAA treaties.
Procedure
A tax resident is a person who stays in Montenegro for 183+ days in a calendar year or has their centre of life/economic interests here. Residents are taxed on worldwide income; non-residents only on income from Montenegro.
Taxation by status
| Status | Taxation | Income tax |
|---|---|---|
| Resident | Worldwide income | 0/9/15% + surtax |
| Non-resident | Montenegro-sourced income only | 0/9/15% + surtax |
| Digital Nomad (visa) | No taxation of foreign income | N/A |
Additional notes
Montenegro has DTAA agreements with 40+ countries (Russia, Serbia, BiH, Croatia, Germany, Austria, Italy, France, UK, Turkey, China, UAE, Qatar). These agreements can reduce or eliminate withholding tax on dividends, interest and royalties.
Work permits for foreigners are now governed directly by the Law on Foreigners (the separate 2008 Law on Employment of Foreigners is no longer a current source).
From 9 Jan 2026 (Sl. list CG 3/26): digital nomad residence is now explicitly codified in the Law on Foreigners — an employment contract and proof of the foreign employer's registration are required. Extensions are only granted on the same legal basis originally used.
Required Documents
- Passport (valid at least 6 months)
- Health insurance with coverage for Montenegro
- Criminal record certificate (apostilled)
- Proof of accommodation in Montenegro
- Proof of means of subsistence
- Proof of income (for DN visa: min 3x average salary)
Legal Basis
- Law on Personal Income Tax (Zakon o porezu na dohodak fizičkih lica)
- Law on Foreigners (Zakon o strancima)
- Double Taxation Avoidance Agreements (40+ countries)
Competent Institutions
- Tax Administration of Montenegro
Tax status and filing
- MUP — Ministry of Interior
Residence permits
- Employment Agency
Work permits
- Digital Nomad portal
DN visa application
- eUprava
Electronic applications